Análisis del impacto financiero producto de la aplicación de NIIF, s en las Empresas legalmente constituidas como agencias y asesoras de viajes de la ciudad de Cuenca

Abstract

The present research work aims to understand and explaining the impact that the adoption of IFRS resulted in travel agencies in the city of Cuenca.

Travel Agencies today are financial activities more impetus to the country's economy through tourism. As results gave investigate that applying IFRS which may be positive or negative. Our research work is divided into three chapters as follows: Chapter 1. Background, theoretical aspect; Chapter 2, will find everything related to the financial reporting standards and their application in travel agencies, accounting and tax aspects; Chapter 3. Determine the decreases and increases in equity accounts in Travel agencies and financial condition; Conclusions and Recommendations, the results obtained from the analysis and then proceed to make recommendations for the proper application of IFRS is indicated.